New York Connecting Railroad v. State Tax Commission

The petitioner instituted a special proceeding in the Supreme Court by service of petition and notice of motion seeking to review a determination of the State Tax Commission which confirmed the imposition by the Register of New York County of a mortgage recording tax of $129,910 under article 2 of the Tax Law. The petitioner paid the tax under protest. This proceeding to review was transferred to this court by order of the Albany County Special Term entered January .10, 1947. It appears that the petitioner, the New York Connecting Railroad Company, mortgaged its real and personal property…